State Codes and Statutes
Statutes > Utah > Title-59 > Chapter-12 > 59-12-80259-12-802. Imposition of rural county health care facilities tax -- Expenditure oftax revenues -- Base -- Rate -- Administration, collection, and enforcement of tax.
(1) (a) A county legislative body of a county of the third, fourth, fifth, or sixth class mayimpose a sales and use tax of up to 1%:
(i) on the transactions described in Subsection 59-12-103(1) located within the county;and
(ii) subject to Subsection (3), to fund:
(A) for a county of the third, fourth, or fifth class, rural county health care facilities inthat county; or
(B) for a county of the sixth class:
(I) emergency medical services in that county;
(II) federally qualified health centers in that county;
(III) freestanding urgent care centers in that county;
(IV) rural county health care facilities in that county;
(V) rural health clinics in that county; or
(VI) a combination of Subsections (1)(a)(ii)(B)(I) through (V).
(b) Notwithstanding Subsection (1)(a)(i), a county legislative body may not impose a taxunder this section on:
(i) the sales and uses described in Section 59-12-104 to the extent the sales and uses areexempt from taxation under Section 59-12-104;
(ii) a transaction to the extent a rural city hospital tax is imposed on that transaction in acity that imposes a tax under Section 59-12-804; and
(iii) except as provided in Subsection (1)(d), amounts paid or charged for food and foodingredients.
(c) For purposes of this Subsection (1), the location of a transaction shall be determinedin accordance with Sections 59-12-211 through 59-12-215.
(d) A county legislative body imposing a tax under this section shall impose the tax onamounts paid or charged for food and food ingredients if the food and food ingredients are soldas part of a bundled transaction attributable to food and food ingredients and tangible personalproperty other than food and food ingredients.
(2) (a) Before imposing a tax under Subsection (1)(a), a county legislative body shallobtain approval to impose the tax from a majority of the:
(i) members of the county's legislative body; and
(ii) county's registered voters voting on the imposition of the tax.
(b) The county legislative body shall conduct the election according to the proceduresand requirements of Title 11, Chapter 14, Local Government Bonding Act.
(3) (a) The money generated by a tax imposed under Subsection (1) by a countylegislative body of a county of the third, fourth, or fifth class may only be used for the financingof:
(i) ongoing operating expenses of a rural county health care facility within that county;
(ii) the acquisition of land for a rural county health care facility within that county; or
(iii) the design, construction, equipping, or furnishing of a rural county health carefacility within that county.
(b) The money generated by a tax imposed under Subsection (1) by a county of the sixthclass may only be used for the financing of:
(i) ongoing operating expenses of a center, clinic, or facility described in Subsection(1)(a)(ii)(B) within that county;
(ii) the acquisition of land for a center, clinic, or facility described in Subsection(1)(a)(ii)(B) within that county;
(iii) the design, construction, equipping, or furnishing of a center, clinic, or facilitydescribed in Subsection (1)(a)(ii)(B) within that county; or
(iv) the provision of rural emergency medical services within that county.
(4) (a) A tax under this section shall be:
(i) except as provided in Subsection (4)(b), administered, collected, and enforced inaccordance with:
(A) the same procedures used to administer, collect, and enforce the tax under:
(I) Part 1, Tax Collection; or
(II) Part 2, Local Sales and Use Tax Act; and
(B) Chapter 1, General Taxation Policies; and
(ii) levied for a period of 10 years and may be reauthorized at the end of the ten-yearperiod by the county legislative body as provided in Subsection (1).
(b) Notwithstanding Subsection (4)(a)(i), a tax under this section is not subject toSubsections 59-12-205(2) through (6).
(5) The commission may retain an amount not to exceed 1-1/2% of the tax collectedunder this section for the cost of administering this tax.
Amended by Chapter 384, 2008 General Session
